{"id":2105,"date":"2015-08-31T17:35:59","date_gmt":"2015-08-31T17:35:59","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2105"},"modified":"2015-08-31T18:04:30","modified_gmt":"2015-08-31T18:04:30","slug":"denetcilerin-sir-saklama-yukumlulugu","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/denetcilerin-sir-saklama-yukumlulugu.html","title":{"rendered":"Denet\u00e7ilerin \u201cS\u0131r\u201d Saklama Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc"},"content":{"rendered":"

\n Denet\u00e7ilerin \u201cS\u0131r\u201d Saklama Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/span><\/h4>\n

T\u00fcrk Ticaret Kanunu (TTK) \u2018nun revize edilerek yeni hali ile hayat\u0131n t\u00fcm y\u00f6nlerini ele alan bir etkinlik kazanmas\u0131 sa\u011flanm\u0131\u015ft\u0131r. \u00d6zellikle ticari hayatta yap\u0131lan d\u00fczenlemeler neticesi onlarca y\u0131ld\u0131r var olan Ticaret Kanunu uygulamalar\u0131n\u0131 bir kenara b\u0131rakarak yenid\u00fcnya d\u00fczenine uyumluluk kapsam\u0131na almaya \u00e7al\u0131\u015fm\u0131\u015ft\u0131r.<\/strong><\/span><\/h4>\n

\"4451\"<\/a>Bu uyumla\u015ft\u0131rmalara hali ile \u015firketler d\u00fczleminden bak\u0131ld\u0131\u011f\u0131nda denetim olgusunu ve tabi denet\u00e7i variyetinin \u00f6nemli bir yer kaplad\u0131\u011f\u0131n\u0131 g\u00f6rmek m\u00fcmk\u00fcn olmaktad\u0131r. Ama\u00e7 ve kapsama alan\u0131 olarak \u00fclke gelece\u011finin temel ta\u015f\u0131, \u00a0yolsuzluk ve kay\u0131t d\u0131\u015f\u0131l\u0131\u011fa kar\u015f\u0131 kay\u0131tlanma halinin, hile ve \u015faibe ortam\u0131ndan uzakla\u015farak, do\u011fru ve d\u00fcr\u00fcst toplumlarda, gelece\u011fe y\u00fckselerek ilerlemektir.<\/strong><\/span><\/h4>\n

Bu vesile ile ticari bir unsurun tarafs\u0131z ve ger\u00e7ek do\u011frular yan\u0131nda \u015firket ortaklar\u0131 ve \u015firketle ilgili \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin do\u011fru bir bi\u00e7imde hak ve hukuklar\u0131n\u0131n korunmas\u0131 tam da denetimin konusunu olu\u015fturmaktad\u0131r. Bu denli vahim bir konunun uygulay\u0131c\u0131s\u0131 konumunda olan denet\u00e7inin, sorumlulu\u011fu, TTK \u2018da denetimden beklenen neticenin sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli d\u00fczenlemeleri de berbaerinde getirmi\u015ftir.<\/strong><\/span><\/h4>\n

\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 14 \u015eubat 2011 tarihli 27846 say\u0131l\u0131 Resmi Gazete \u2018de yay\u0131nlanan TTK \u00a0\u2018da \u201cdenet\u00e7ilerin s\u0131r saklamadan do\u011fan sorumlulu\u011fu (404)\u201d, \u201cdenet\u00e7inin sorumlulu\u011fu (554)\u201d ve sorumlulu\u011fun birden \u00e7ok ki\u015fiyi kapsamas\u0131 halinde \u201ctesels\u00fcl ve ba\u015fvuru (557)\u201d ba\u015fl\u0131klar ile maddeler halinde yer alm\u0131\u015ft\u0131r.<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TTK 404’\u00fcnc\u00fc madde<\/a>\u00a0denet\u00e7ilerin s\u0131r saklama sorumlulu\u011funu \u00a0ihlal etmeleri halinde,\u00a0554’\u00fcnc\u00fc madde<\/a>\u00a0ise\u00a0404’\u00fcnc\u00fc maddesinin<\/a>\u00a0d\u0131\u015f\u0131nda uygulanacakt\u0131r. Sorumluluk kusur ilkesine ba\u011flanm\u0131\u015f bulunmakla beraber kusuru da iddia eden ispatlamak durumundad\u0131r.\u00a0<\/strong><\/span>
\n 404. Madde ile d\u00fczenlenen sorumlulukla,\u00a0554’\u00fcnc\u00fc maddede<\/a>\u00a0yer alan sorumlulu\u011fu kar\u0131\u015ft\u0131rmamak gerekmektedir.<\/strong><\/span><\/h4>\n

\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Burada TTK \u2018 da denet\u00e7inin sorumlulu\u011fu daha \u00e7ok, Alman sistemi mi veya \u0130svi\u00e7re Sistemi mi? “N.Ay\u015fe Odman Boztosun<\/a>‘ un”\u00a0yapm\u0131\u015f oldu\u011fu analizde de g\u00f6r\u00fclece\u011fi \u00fczere bu iki\u00a0404. madde<\/a>\u00a0ile\u00a0554. madde\u2018nin<\/a>\u00a0\u00e7ak\u0131\u015ft\u0131\u011f\u0131 yerleri veya kar\u0131\u015f\u0131kl\u0131klara neden olabilece\u011fi lafz\u0131n\u0131n revize edilmesinde yarar olaca\u011f\u0131 kanaatini ta\u015f\u0131maktay\u0131m.<\/strong><\/span><\/h4>\n

Ya yoksa, davac\u0131 olan \u015firket veya pay sahiplerine veya \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131, bu iki madde kapsam\u0131na giren sorumluluk d\u0131\u015f\u0131 eylemlerden birini se\u00e7mek zorunda kalmalar\u0131 gerekecektir.<\/strong><\/span>
\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015eartlar\u0131 varsa tesels\u00fcle ili\u015fkin\u00a0557 nci madde<\/a>\u00a0uygulan\u0131r. Yaz\u0131 ba\u015fl\u0131\u011f\u0131na geri d\u00f6necek olursak, \u201cS\u0131r\u201d ile, denetleme faaliyeti s\u0131ras\u0131nda \u00f6\u011frenilen bilgiler anla\u015f\u0131l\u0131r. <\/strong><\/span>
\n Sorumlulu\u011fun \u015fart\u0131 s\u0131rr\u0131n kullan\u0131lmas\u0131d\u0131r. <\/strong><\/span>
\n Ancak sorumluluk i\u00e7in, kullanma sonucunda bir yarar \/ menfaat elde edilmi\u015f olmas\u0131 \u015fart de\u011fildir. <\/strong><\/span>
\n S\u0131rr\u0131n izinle kullan\u0131lmas\u0131 sorumlulu\u011fu ortadan kald\u0131r\u0131r.<\/strong><\/span>
\n Buna g\u00f6re denet\u00e7iler ve bunlar\u0131n yard\u0131mc\u0131lar\u0131 ve ba\u011f\u0131ms\u0131z denetleme kurulu\u015flar\u0131 ve temsilcileri yapmakla y\u00fck\u00fcml\u00fc olduklar\u0131 denetimi d\u00fcr\u00fcst ve tarafs\u0131z bir \u015fekilde yerine getirmek ve s\u0131r saklamak zorundad\u0131rlar.<\/strong><\/span><\/h4>\n

\u0130zinsiz olarak kullanamad\u0131klar\u0131 gibi, kasten veya\u00a0ihmal ile y\u00fck\u00fcmlerini ihlal edenler \u015firkete ve zarar verdikleri takdirde ba\u011fl\u0131 \u015firketlere kar\u015f\u0131 sorumludurlar. <\/strong><\/span>
\n Zarar veren ki\u015fi birden fazla ise sorumluluk m\u00fcteselsildir.<\/strong><\/span><\/h4>\n

Bu h\u00fckm\u00fcn yerine getirilmesinde ihmali bulunan ki\u015filer hakk\u0131nda, verdikleri zarar sebebiyle,\u00a0her bir denetim i\u00e7in y\u00fcz bin T\u00fcrk Liras\u0131na, pay senetleri borsada i\u015flem g\u00f6ren anonim \u015firketlerde ise \u00fc\u00e7y\u00fczbin T\u00fcrk Liras\u0131na kadar tazminata h\u00fckmedilebilir. <\/strong><\/span>
\n \u0130hmalleriyle zarara sebebiyet veren ki\u015filere ili\u015fkin bu s\u0131n\u0131rlama denetime birden \u00e7ok ki\u015finin kat\u0131lm\u0131\u015f veya birden \u00e7ok sorumluluk do\u011furucu eylemin ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 h\u00e2linde uyguland\u0131\u011f\u0131 gibi, kat\u0131lanlardan baz\u0131lar\u0131n\u0131n kas\u0131tl\u0131 hareket etmi\u015f olmalar\u0131 durumunda da ge\u00e7erlidir. Denet\u00e7inin bir ba\u011f\u0131ms\u0131z denetleme kurulu\u015fu olmas\u0131 h\u00e2linde s\u0131r saklama sorumlulu\u011fu bu kurumun y\u00f6netim kurulunu ve \u00fcyelerini ve \u00e7al\u0131\u015fanlar\u0131n\u0131 da kapsayacakt\u0131r. Bu h\u00fck\u00fcmlerden do\u011fan tazmin y\u00fck\u00fcm\u00fc s\u00f6zle\u015fme ile ne kald\u0131r\u0131labilir ne de daralt\u0131labilir.<\/strong><\/span><\/h4>\n

Denet\u00e7inin bu maddeden do\u011fan sorumlulu\u011funa ili\u015fkin istemler rapor tarihinden ba\u015flayarak be\u015f y\u0131lda zamana\u015f\u0131m\u0131na u\u011frar. Ancak, fiil su\u00e7 olu\u015fturup da T\u00fcrk Ceza Kanununa g\u00f6re s\u00fcresi daha uzun dava zamana\u015f\u0131m\u0131na tabi bulunuyorsa, tazminat davas\u0131na da o zamana\u015f\u0131m\u0131 uygulan\u0131r.\u00a0Ceza mevzuat\u0131n\u0131n, su\u00e7 ihbar\u0131na ili\u015fkin h\u00fck\u00fcmleri sakl\u0131d\u0131r.<\/strong><\/span><\/h4>\n

Denet\u00e7ilerin olduk\u00e7a geni\u015f bir yelpaze halinde d\u00fczenlenen sorumluluklar\u0131 ve buna kar\u015f\u0131 yap\u0131lan sorumluluk a\u00e7\u0131klar\u0131nda kar\u015f\u0131la\u015facaklar\u0131 durumlar ve alacaklar\u0131 cezai m\u00fceyyideler olduk\u00e7a a\u011f\u0131r ve bir o kadar da\u00a0Demokles\u2019in K\u0131l\u0131c\u0131\u00a0gibi denet\u00e7inin veya denetim kurulu\u015funun ba\u015f\u0131nda sallanmaktad\u0131r.<\/strong><\/span><\/h4>\n

Dolay\u0131s\u0131 ile sorulmas\u0131 gereken soru,\u00a0belki bu kadar a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f bir sorumluluk sinsilesine kar\u015f\u0131, \u015fimdilerde \u00e7o\u011funlu\u011fun fark\u0131nda bile olmayan, ba\u011f\u0131ms\u0131z denet\u00e7i bulunabilecek mi?<\/strong><\/span>
\n Senelik \u00e7ok d\u00fc\u015f\u00fck \u00fccretler kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7ok k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli firmalar\u0131n bile ticari s\u0131r ve\/veya denetimden do\u011fan s\u0131r kapsam\u0131nda de\u011ferlenece\u011fi \u00fczere, di\u011fer b\u00fcy\u00fck firmalarla ayn\u0131 su\u00e7a verilen ayn\u0131 cezada dahi haks\u0131zl\u0131k olaca\u011f\u0131 a\u015fik\u00e2rken bor\u00e7lar ve ceza hukukunda revizeye gidilmesinde fayda vard\u0131r.<\/strong><\/span><\/h4>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 Ortada bu kadar ba\u011f\u0131ms\u0131z (!) denet\u00e7i varken, riski \u00fczerine alacak cesur \u00a0y\u00fcrekleri nerden bulaca\u011f\u0131z?<\/strong><\/span><\/h4>\n

\u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Selahattin \u0130PEK<\/strong><\/span>
\n \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 SMMM \u2013 Ba\u011f\u0131ms\u0131z Denet\u00e7i<\/strong><\/span>
\n \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 bdselahattinipek@gmail.com<\/p>\n

<\/a> \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0 Kaynak:<\/strong><\/span>
\n \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 –\u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a><\/strong><\/span>
\n \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – N. Ay\u015fe ODMAN BOZTOSUN, \u201dYeni T\u00fcrk Ticaret Kanunu\u2019nda Denet\u00e7inin Sorumlulu\u011fu, \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0Alman Sistemi mi, \u0130svi\u00e7re Sistemi mi?\u201d<\/strong><\/span>
\n \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0– Ekrem \u00d6nc\u00fc-YMM, \u00a0Yeni TTK’da Denet\u00e7inin Sorumlulu\u011fu<\/strong><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

Denet\u00e7ilerin \u201cS\u0131r\u201d Saklama Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc T\u00fcrk Ticaret Kanunu (TTK) \u2018nun revize edilerek yeni hali ile hayat\u0131n t\u00fcm y\u00f6nlerini ele alan bir etkinlik kazanmas\u0131 sa\u011flanm\u0131\u015ft\u0131r. \u00d6zellikle ticari hayatta yap\u0131lan d\u00fczenlemeler neticesi onlarca y\u0131ld\u0131r var olan Ticaret Kanunu uygulamalar\u0131n\u0131 bir kenara b\u0131rakarak yenid\u00fcnya d\u00fczenine uyumluluk kapsam\u0131na almaya \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. Bu uyumla\u015ft\u0131rmalara hali ile \u015firketler d\u00fczleminden bak\u0131ld\u0131\u011f\u0131nda denetim olgusunu ve […]<\/p>\n","protected":false},"author":6,"featured_media":2072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[259],"tags":[271],"views":3214,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2105"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2105"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2105\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}